If you're going for ad hoc solution to that specific problem, just charge $99/year or $102/year instead, depending on how you feel like about profit margins.

Yeah, I know there's more than one way to skin a cat. My point is that storing all accounting values in pennies is overrated.

Having 11 equal payments and a 1st or 12th one of a different amount to make the total exact is a fairly common way of dealing with this.